SHRI NARENDRABHAI G. PATEL,AHMEDABAD vs. DCIT CENTRAL CIRCLE-2(3), AHMEDABAD

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ITA 195/AHD/2018Status: DisposedITAT Ahmedabad26 August 2019AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to appear and did not provide any reason or seek an adjournment, indicating a lack of seriousness in pursuing the appeals. Therefore, the appeals were dismissed.

What were the facts?

The assessee's appeals were scheduled for hearing, but no one appeared on behalf of the assessee. The notice sent to the assessee was returned unserved with the remark 'left'.

What were the issues?

Whether the appeals should be dismissed in limine due to the non-appearance of the assessee and failure to provide a valid address for service of notice.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “ SMC” BENCH, AHMEDABAD

Before: SHRI KUL BHARAT & SHRI WASEEM AHMED

For Respondent: Shri Anand Kumar, Sr.DR
Hearing: 26/08/2019

Heard together (2 matters)

I.T.A. No. 194/Ahd/2018
I.T.A. No. 195/Ahd/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER SHRI KUL BHARAT, JUDICIAL MEMBER :

1.

The captioned appeals have been filed at the instance of the Assessee against the common order of the Learned Commissioner of Income Tax (Appeals)-2, Ahmedabad [CIT(A) in short] dated 27/11/2017 passed for Assessment Years (AYs) 2011-12 & 2012-13.

& 195/Ahd/2018 Shri Narendrabhai G.Patel vs.DCIT Asst.Years – 2011-12 & 2012-13 - 2 -

2.

At the time of hearing, none appeared on behalf of the appellant- assessee. Notice of hearing was sent by Registered Post (AD on record - RG 17389995 9 IN) as per address furnished in Form No.36 to the assessee on 18/07/2019 fixing the date of hearing on 26/08/2019 which was returned by the Postal Authorities unserved with the remarks “left”. No other address for service of notice has been provided by the assessee. It was the bounden duty of the assessee to move revised appeal memo (Form No.36) in terms of Rule 9A of Income Tax (appellate tribunal) Rules 1963. The assessee has failed to do so. In the aforementioned peculiar facts and circumstances of the case, in the absence of any representation on behalf of the assessee or petition seeking time, it can be presumed that the assessee is not serious in pursuing the appeals filed. Accordingly the only alternative left is to dismiss the appeals of the assessee in limine. Support is drawn from the order of the Tribunals in Commissioner of Income Tax vs. Multi Plan India (P)Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P.).

3.

Before parting, it would be appropriate to add that in case the assessee is able to show that there existed a reasonable cause for non- representation on the date of hearing, it would be at liberty, if so advised, & 195/Ahd/2018 Shri Narendrabhai G.Patel vs.DCIT Asst.Years – 2011-12 & 2012-13 - 3 - to seek for a recall of this order.

In the result, both the appeals of the assessee are dismissed in 4. limine. Order pronounced in the Court on 26th August-2019 at Ahmedabad.

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